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All Tribunals Case Commentaries

DRT Jaipur Upholds Debt Recovery and Authorizes Asset Liquidation in Canara Bank vs. Verma Case

DRT Jaipur Upholds Debt Recovery and Authorizes Asset Liquidation in Canara Bank vs. Verma Case

Date: Aug 5, 2022
DRT Jaipur Upholds Debt Recovery and Authorizes Asset Liquidation in Canara Bank vs. Verma Case Introduction The case of Canara Bank vs. Narash Verma and Pankaj Verma was adjudicated by the Debts...
Tax Exemption on Compensation under RFCTLARR Act: Insights from ITO Ward-4(5), Patna v. Suresh Prasad

Tax Exemption on Compensation under RFCTLARR Act: Insights from ITO Ward-4(5), Patna v. Suresh Prasad

Date: Aug 5, 2022
Tax Exemption on Compensation under RFCTLARR Act: Insights from ITO Ward-4(5), Patna v. Suresh Prasad Introduction The case of ITO, Ward-4(5), Patna v. Suresh Prasad revolves around the tax...
ITAT Mumbai Upholds Legitimacy of Option Agreements: Protecting Real Estate Transactions from Sham Assertions

ITAT Mumbai Upholds Legitimacy of Option Agreements: Protecting Real Estate Transactions from Sham Assertions

Date: Aug 4, 2022
ITAT Mumbai Upholds Legitimacy of Option Agreements: Protecting Real Estate Transactions from Sham Assertions Introduction The case of K Raheja Pvt. Ltd, Mumbai v. DCIT Central Circle-4(2), Mumbai...
Enforcement of 'Polluter Pays' Principle in Sewage Management: Abhisht Kusum Gupta v. State Of U.P. Judgment Analysis

Enforcement of 'Polluter Pays' Principle in Sewage Management: Abhisht Kusum Gupta v. State Of U.P. Judgment Analysis

Date: Aug 4, 2022
Enforcement of 'Polluter Pays' Principle in Sewage Management: Abhisht Kusum Gupta v. State Of U.P. Judgment Analysis Introduction The case of Abhisht Kusum Gupta v. State Of U.P. adjudicated by the...
Section 56(2)(viia) Not Applicable to Buyback of Own Shares: VITP Pvt Ltd vs. DCIT

Section 56(2)(viia) Not Applicable to Buyback of Own Shares: VITP Pvt Ltd vs. DCIT

Date: Aug 4, 2022
Section 56(2)(viia) Not Applicable to Buyback of Own Shares: VITP Pvt Ltd vs. DCIT Introduction The case of VITP Private Limited vs. Deputy Commissioner of Income Tax, Circle-17(2), Hyderabad...
Kavitaben Patel v. ITO: Clarifying Unexplained Cash Deposits Under Section 69A

Kavitaben Patel v. ITO: Clarifying Unexplained Cash Deposits Under Section 69A

Date: Aug 4, 2022
Kavitaben Patel v. ITO: Clarifying Unexplained Cash Deposits Under Section 69A Introduction The case of Kavitaben Chintanbhai Patel v. The Income Tax Officer (ITO), Ward-5(2)(3), Ahmedabad...
Settling Employment Disputes: Upholding Due Process in Administrative Dismissals

Settling Employment Disputes: Upholding Due Process in Administrative Dismissals

Date: Aug 3, 2022
Settling Employment Disputes: Upholding Due Process in Administrative Dismissals Introduction The case of Bhopal Singh v. Commissioner of Police adjudicated by the Central Administrative Tribunal...
Intikhab Alam v. Commissioner of Police: Tribunal Sets Aside Dismissal Without Departmental Inquiry

Intikhab Alam v. Commissioner of Police: Tribunal Sets Aside Dismissal Without Departmental Inquiry

Date: Aug 3, 2022
Intikhab Alam v. Commissioner of Police: Tribunal Sets Aside Dismissal Without Departmental Inquiry Introduction The case of Intikhab Alam v. Commissioner of Police was adjudicated by the Central...
Santosh Kumari v. Allahabad Bank: Upholding Banking Security Interests in Property Transactions

Santosh Kumari v. Allahabad Bank: Upholding Banking Security Interests in Property Transactions

Date: Aug 3, 2022
Santosh Kumari v. Allahabad Bank: Upholding Banking Security Interests in Property Transactions Introduction The case of Santosh Kumari v. Allahabad Bank adjudicated by the Debts Recovery...
Sanctity of Power Purchase Agreements: Tribunal Upholds Contractual Integrity Against Third-Party Regulatory Intervention

Sanctity of Power Purchase Agreements: Tribunal Upholds Contractual Integrity Against Third-Party Regulatory Intervention

Date: Aug 3, 2022
Sanctity of Power Purchase Agreements: Tribunal Upholds Contractual Integrity Against Third-Party Regulatory Intervention Introduction The case of Punjab State Power Corporation Limited (S) v....
NCLAT Establishes Rigorous Criteria for Section 10A Applicability under IBC

NCLAT Establishes Rigorous Criteria for Section 10A Applicability under IBC

Date: Aug 3, 2022
NCLAT Establishes Rigorous Criteria for Section 10A Applicability under IBC Introduction The case of Anil Kaushal v. Colliers International (India) Property Services Private Limited And Others was...
Validity of Insufficiently Stamped NCDs in IBC Proceedings: Analysis of Praful Nanji Satra v Vistra ITCL

Validity of Insufficiently Stamped NCDs in IBC Proceedings: Analysis of Praful Nanji Satra v Vistra ITCL

Date: Aug 3, 2022
Validity of Insufficiently Stamped NCDs in IBC Proceedings: Analysis of Praful Nanji Satra v Vistra ITCL Introduction The case of Praful Nanji Satra v. Vistra ITCL (India) Limited And Others...
Clarifying Moratorium Under the Insolvency and Bankruptcy Code: ArcelorMittal Nippon Steel v. SREI Infrastructure Finance

Clarifying Moratorium Under the Insolvency and Bankruptcy Code: ArcelorMittal Nippon Steel v. SREI Infrastructure Finance

Date: Aug 3, 2022
Clarifying Moratorium Under the Insolvency and Bankruptcy Code: ArcelorMittal Nippon Steel v. SREI Infrastructure Finance Introduction The case of ArcelorMittal Nippon Steel India Ltd v. SREI...
Non-Retrospective Nature of Section 14A Amendments Affirmed: Babul Fiscal Services Pvt. Ltd. vs. ACIT, Kolkata

Non-Retrospective Nature of Section 14A Amendments Affirmed: Babul Fiscal Services Pvt. Ltd. vs. ACIT, Kolkata

Date: Aug 3, 2022
Non-Retrospective Nature of Section 14A Amendments Affirmed: Babul Fiscal Services Pvt. Ltd. vs. ACIT, Kolkata 1. Introduction The case of Babul Fiscal Services Private Limited, Kolkata v. Assistant...
Impact of Discharge Vouchers and Arbitration Clauses on Consumer Insurance Claims: Analysis of M/S Ashwin Auto Services v. Bajaj Allianz Insurance Co.

Impact of Discharge Vouchers and Arbitration Clauses on Consumer Insurance Claims: Analysis of M/S Ashwin Auto Services v. Bajaj Allianz Insurance Co.

Date: Aug 2, 2022
Impact of Discharge Vouchers and Arbitration Clauses on Consumer Insurance Claims: Analysis of M/S Ashwin Auto Services v. Bajaj Allianz Insurance Co. Introduction The case of M/S Ashwin Auto...
Consumer Protection in Insurance Claims: Ensuring Transparency and Fair Assessment

Consumer Protection in Insurance Claims: Ensuring Transparency and Fair Assessment

Date: Aug 2, 2022
Consumer Protection in Insurance Claims: Ensuring Transparency and Fair Assessment 1. Introduction The case of M/S Park Leather Industries Ltd. v. United India Insurance Co. Ltd. & Anr. adjudicated...
Strict Adherence to Allotment Terms in PUDA v. Sukhdarshan Singh Sets New Precedent in Consumer Disputes

Strict Adherence to Allotment Terms in PUDA v. Sukhdarshan Singh Sets New Precedent in Consumer Disputes

Date: Jul 30, 2022
Strict Adherence to Allotment Terms in PUDA v. Sukhdarshan Singh Sets New Precedent in Consumer Disputes Introduction The case of Punjab Urban Development Authority (PUDA) Patiala v. Sukhdarshan...
Clarifying the Applicability of Section 14A: Disallowance Not Applicable Without Exempt Income

Clarifying the Applicability of Section 14A: Disallowance Not Applicable Without Exempt Income

Date: Jul 30, 2022
Clarifying the Applicability of Section 14A: Disallowance Not Applicable Without Exempt Income Introduction The case of ACIT, Circle-11(2), New Delhi v. Hindustan EPC Company Ltd., New Delhi...
Affirmation of Advance Increment Benefits for Pre-1992 Appointees in Civil Services: Mohd Ramzan Wani v. D/O Agriculture UT of J&K

Affirmation of Advance Increment Benefits for Pre-1992 Appointees in Civil Services: Mohd Ramzan Wani v. D/O Agriculture UT of J&K

Date: Jul 30, 2022
Affirmation of Advance Increment Benefits for Pre-1992 Appointees in Civil Services: Mohd Ramzan Wani v. D/O Agriculture UT of J&K Introduction The case of Mohd Ramzan Wani v. D/O Agriculture UT of...
Strict Adherence to Limitation Periods in Income Tax Appeals: Insights from M/S Balaji Autos v. ACIT

Strict Adherence to Limitation Periods in Income Tax Appeals: Insights from M/S Balaji Autos v. ACIT

Date: Jul 30, 2022
Strict Adherence to Limitation Periods in Income Tax Appeals: Insights from M/S Balaji Autos v. ACIT Introduction The case of M/S Balaji Autos, Ambattur versus Assistant Commissioner of Income Tax...
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